中國(guó)企業(yè)跨國(guó)并購(gòu)績(jī)效分析.pdf

1、大連理工大學(xué)碩士學(xué)位論文中國(guó)企業(yè)跨國(guó)并購(gòu)績(jī)效分析姓名：高穎申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：國(guó)際貿(mào)易指導(dǎo)教師：侯鐵珊20081201中國(guó)企業(yè)跨國(guó)并購(gòu)績(jī)效分析TheAnalyzeofChineseEnterpriseCrossborderM＆APerformanceAbstractInrecefityears，withtherapiddevelopmentofChina’Senterprises，moreandmoreenterprisesgoou

2、tofthecountryAndamongthem，mostofthembelongtoChineseenergy，services，consumerindustriesTheystarttotaketheinitiativetoattacktheoverseasmarketfrequentlybycross—bordermergersandacquisitionsforoverseasexpansionThenwhetherthecr

3、ossbordermergersandacquisitionscallreallyincreasetheirlevelofperformance，whichisallissuethathasbeguntoattractthebusinesscommunityandacademiaintoday’SstrongconcernToaddressthisissue，thepaperwillusethesethreemethodsofaccou

4、ntingstudymethodology，eventstudymethodologyandcasestudymethodologytoconductin—depththeoreticalandempMcalanalysisandresearchofthelistedChineseenterprises’Sactualperformanceofcross—bordermergersandacquisitions’Inthispaper，

5、thefirstpartrecallsthemajortheoryofcrossborderM＆A，whichintroducesthedomesticandforeignResearchStatusinthefieldofresearch，thesystemandmethodsfortheanalysisofthearticleAlloftheselaidatheoreticalfoundationThesecondpartfirst

6、lyintruducesthehistoryevolutionprocessofforeigncrossbordermergersandacquisitions，andthenanalyzesthedevelopmentStatusofcurrentinternationalenterprisescrossbordermetersandacquisitionsandkeyfeatures；Subsequently，wetakeChina

7、，thismergingdevelopingcountry，asasthemainsubjectwhichwestudyAndweintrudeChineseCrossborderM＆AhistoryevolutionprocessandthedevelopmentStatusAndthenputforwardtheexposedproblemduringthedevelopmentThen，thearticleanalyzeandev

8、aluatethetheoryofperformanceofcrossborderM＆A。whichspecificallydiscussedtwosidesofthedefinitionofperformanceandimpactoffactorsThethirdandfourpartsisthefocusofthispaperThethirdpart，firstofall，analyzeandevaluatethebasicprin

9、ciplesofaccountingstudymethodology，eventstudymethodologyandcasestudymethodologyandtheirdifferentcharacteristicsanddefectAftercomparativeanalysis，weputforwardthefinalproposedorganiccombinationofthreemethods，andwhichiStost

10、udyChineseenterprises’cross—borderM&AlevelofperformanceThefourpartwillbeonthebasisoflastpartanalysistoaccountingstudymethodology，eventstudymethodologytotestandanalyzetheselectionofsamplesFirstofall，thispaper，fromtheopera

11、tingresultsofcrossbordermergersandacquisitionsperspectiveuseatypicalsenseoffinancialtargetstomakeauseofthefactoranalysistoestablishacomprehensivescoresystemAccordingthissystem，theoverallsampleandclassificationsamplewillb